APS会计.doc

Senior International Acoounting 国际会计 The main task of International Accounting is to compare the Chinese accounting standard with International accounting standard (IAS). For example As for the valuation of inventory, there is a method called Last in First out in Chinese accounting standard, while in the international accounting standard, this method is not included. WHY:进一步考虑一下为什么LIFO这种计量方式在中国有但是在国际上没有。 Advanced Financial Accounting 高级财务会计 Advanced financial accounting mainly concerned with financial consolidation (财务报表合并). Financial consolidation usually needs to be done when corporate combine or one company buys stock rights of another company. HOW:进一步考虑不同合并方式下处理方法的区别。 Management Information System管理信息系统 Management information system is the discipline covering the application of people, technologies and procedures to solve business problems. The most part of the course is about the design and analysis of the information system, it is belong to the computer technology, we accounting students only need to know that the management information system can measure enterprise operation condition, use past data to predict the future from overall situation, help to make business decision and realize enterprises’ planning objectives. What’s more, the course let us know how to use system when we become managers. For example Suppose Ian a manager of a shop and I need to put out a framework of a MIS to help me keep old customs. I may design a system like this: we set permanent file for every custom who come to our shop and buy things, then each time they come and consume, we record the information about the time they come and goods they buy. After a period of time, we can draw much information from this system, such as sales data,（管理信息系统的应用举例可以自己发挥） Junior Managerial Accounting 管理会计 Managerial accounting is also called management accounting. It is one of the major branches of modern accounting. (Another is financial accounting.) Managers use accounting information to make